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## Course Overview


Program Field of Study: Taxes, Federal Tax Related Matter

Program Level: Basic

Who Should Attend: CPAs, Enrolled Agents, Attorneys, Small Business Owners

Credits: 1 CPE, 1 CE

Advanced Preparation: None

Prerequisite: None

IRS Program Number: JWRXB-T-00029-26-O


This session covers the creation and scope of the statutory lien, the role of the notice of federal tax lien in establishing priority against competing creditors, and the administrative options for releasing, discharging, subordinating, or withdrawing a lien. It then turns to the levy power—the notice requirements that precede it, the property Congress placed beyond its reach, the obligations it imposes on banks and employers, and the remedies available when the IRS levies on property it should not have touched. Attendees will leave able to identify which tool the IRS is using, what the taxpayer’s exposure actually is, and which relief provision fits the situation.


## Credit Types:


![IRS Provider Logo Continuing Education](https://www.alfi.org/wp-content/uploads/2026/08/Layer_1.png)


![National Registry of CPE Sponsors](https://www.alfi.org/wp-content/uploads/2026/08/image-1.png)


EARN 1 CE CREDITS


EARN 1 CPE CREDITS


DURATION: 1 Hour


![](https://www.alfi.org/wp-content/themes/alfi/assets/images/instructor-bg-2.png)


![Rebecca Headshot](https://www.alfi.org/wp-content/uploads/2026/06/Rebecca-500x500-upscale.png)


Rebecca Sheppard


Partner


[VIEW COURSES](https://www.alfi.org/instructor/rebecca-sheppard/)


![](https://www.alfi.org/wp-content/themes/alfi/assets/images/instructor-bg-3.png)


![Peter Headshot](https://www.alfi.org/wp-content/uploads/2026/06/Peter-500x500-upscale1.png)


Peter Haukebo


Partner


[VIEW COURSES](https://www.alfi.org/instructor/peter-haukebo/)